ESMA consults on draft guidelines for supervision of corporate sustainability information

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Summary:

The European Securities and Markets Authority (ESMA) has launched a consultation on draft Guidelines on Enforcement of Sustainability Information, aiming to ensure consistency in the supervision of listed companies' sustainability and financial information. The Guidelines aim to promote converged approaches to supervision under the Corporate Sustainability Reporting Directive (CSRD), European Sustainability Reporting Standards, and Article 8 of the Taxonomy Regulation. The consultation is open until March 15, 2024, and ESMA expects to publish the final Guidelines in Q3 2024.

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